Tratamentul contabil şi aspectele fiscale privind operaţiunile de import şi export

Abstract

In the context in which we are always looking for the development of the financial economy, the exchange of goods and services through the lens of international trade has become a greater necessity these days for a normal continuity of activity. In the author’s opinion, the more in-depth analysis of the problems related to the accounting of import and export operations within enterprises, as well as the recommendations for their solu- tion, would contribute to innovation and increase productivity, as well as improving the efficiency and quality of the goods sold.